2025 Federal Tax Brackets and Rates
Published April 1, 2026 · IRS tax code data
The 2025 federal income tax has seven brackets, ranging from 10% to 37%. The bracket thresholds are adjusted annually for inflation. Here are the complete brackets for all filing statuses, plus standard deductions and examples.
Single Filers — 2025 Tax Brackets
| Rate | Taxable Income Range |
|---|---|
| 10% | $0 to $11,925 |
| 12% | $11,925 to $48,475 |
| 22% | $48,475 to $103,350 |
| 24% | $103,350 to $197,300 |
| 32% | $197,300 to $250,525 |
| 35% | $250,525 to $626,350 |
| 37% | $626,350 and above |
Married Filing Jointly — 2025 Tax Brackets
| Rate | Taxable Income Range |
|---|---|
| 10% | $0 to $23,850 |
| 12% | $23,850 to $96,950 |
| 22% | $96,950 to $206,700 |
| 24% | $206,700 to $394,600 |
| 32% | $394,600 to $501,050 |
| 35% | $501,050 to $751,600 |
| 37% | $751,600 and above |
Standard Deductions
- Single: $15,000
- Married filing jointly: $30,000
- Head of household: $22,500
Example: $75,000 Single Filer
A single filer earning $75,000 with no itemized deductions:
- Subtract standard deduction: $75,000 - $15,000 = $60,000 taxable income
- Apply marginal rates to each bracket
- Effective tax rate: approximately 14-16% (much lower than the 22% marginal bracket)
Try the exact calculation with our income tax calculator. For state tax comparison, see states with no income tax. For freelancers, see self-employment tax guide.
Frequently Asked Questions
What are the 2026 federal tax brackets?
For 2025, the federal income tax rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The income thresholds for each bracket are adjusted annually for inflation. The standard deduction for single filers is $15,000 and $30,000 for married filing jointly.
How do tax brackets work?
Tax brackets are marginal — you only pay each rate on the income within that bracket, not on your entire income. For example, if you are single and earn $50,000, you pay 10% on the first $11,600, 12% on income from $11,601 to $47,150, and 22% on income from $47,151 to $50,000. Your effective tax rate is lower than your marginal bracket.
What is the standard deduction for 2026?
The standard deduction for 2025 is $15,000 for single filers, $30,000 for married filing jointly, and $22,500 for head of household. You subtract the standard deduction from gross income before calculating tax.
About This Data
Tax brackets and deductions from IRS Revenue Procedures. See our methodology.